Sheridan Manufacturing Corp. produces T-shirts to be sold as souvenirs at sporting events throughout the world. A total of 300,000 units were produced and sold in 2022. Revenues and costs were as follows: Calculate the manufacturing cost per T-shirt under absorption costing. (Round per unit calculations and final answer to 5 decimal ploces, eg. 1.25124.) Calculate the manufacturing cost per T-shirt under variable costing. (Round per unit calculations and final answer to 5 decimal ploces. e.3. 1.25124 )